Taxpayers can file Form 2290 electronically to pay heavy highway vehicle use tax
IRS Tax Tip 2019-105, August 6, 2019
Taxpayers who must pay the heavy highway vehicle use tax should remember they can file and pay electronically. While some taxpayers who file Form 2290 are required to file electronically, all 2290 filers can do so. These taxpayers can use e-file software to both file Form 2290 and pay what they owe.
The 2019 deadline to file the Form 2290 return and pay the tax is Tuesday, September 3, for highway motor vehicles used in July. All the information needed to file is on the Trucking Tax Center. Taxpayers can use the friendly URL IRS.gov/trucker.
E-filing is the fastest way to get an IRS-stamped Schedule 1 as proof of payment. In fact, taxpayers who file 2290 can get a stamped Schedule 1 within minutes after the IRS accepts the e-filed form. While, alternatively, taxpayers can still file on paper, delivery of the paper IRS-stamped Schedule 1 can take up to six weeks.
Here are the three steps taxpayers should follow once they’re ready to file:
1. Gather information – Filers will need these things to complete and file their 2290:
Employer identification number. Taxpayers cannot use their Social Security number. Anyone who doesn’t already have an EIN can apply online. It takes the IRS about two weeks to establish a new EIN. Taxpayers should use the same name on their Form 2290 as was assigned to them with their EIN. The name control on Form 2290 must match their EIN.
Vehicle identification number of each vehicle.
Taxable gross weight of each vehicle. Filers can use the table on page 2 of the Form 2290 to calculate their tax for vehicles used in July based on each vehicle's weight. Taxpayers can use the partial-period tax tables in the Form 2290 Instructions to calculate their tax for vehicles first used in a month other than July.
2. File –There are two ways taxpayers can file Form 2290:
E-file. All taxpayers can file electronically for faster processing. Taxpayers who are reporting 25 or more vehicles are required to file electronically.
By paper. Taxpayers can complete Form 2290 and then mail it to the IRS. Filers can go to the Form 2290 Instructions for the correct mailing address.
3. Pay – There are several ways for taxpayers to pay what they owe:
Pay taxes by credit card or debit card. Filers can pay over the internet, by phone, or using their mobile device.
Electronic funds withdrawal. Taxpayers can authorize a direct debit when they file electronically.
Electronic Federal Tax Payment System. Using this system requires advanced enrollment.